How to work out ATI

You can use either our Income tests calculator or worksheets 1a and 1b. If you use the calculator and have to either work out a dependant's ATI for part of the year or a deceased's ATI, you need to read the instructions below.

Working out the ATI of a person for the whole year

If you are working out the ATI of a person for the whole year, you can get the amounts for worksheet 1b from the person's tax return. Table 1 shows you where the relevant amounts are on the tax return.

Table 1 – Working out ATI

For Worksheet 1b

The amount comes from

a

Taxable income or loss on page 4 of the tax return (excluding any assessable First home super saver released amount)

b

The sum of:

N item IT1 on page 8 of the tax return, multiplied by 0.53 and rounded down to the nearest dollar, and

W item IT1 on page 8 of the tax return

c

T item IT2 on page 8 of the tax return

d

H item D12 on page 15 of the supplementary section of the tax return

e

U item IT3 on page 8 of the tax return

f

V item IT4 on page 8 of the tax return

g

X item IT5 on page 8 of the tax return

h

Y item IT6 on page 8 of the tax return

j

Z item IT7 on page 8 of the tax return.

Working out a dependant's ATI for part of the year

If you are working out a dependant's ATI for part of the year, you cannot use the figures from their tax return. Instead, you must work out the amounts for the relevant period and complete the calculator or worksheet using these figures. The instructions at each offset question will tell you what to do.

Completing a tax return for a deceased person

If you are completing a tax return for a deceased person, or your spouse died during the year and you need to know their ATI for the whole of 2018–19, their ATI is the amount in the calculator or at row k below:

divided by the number of days the person was alive in 2018–19, and

multiplied by 365.

This is the deceased person's ATI for the whole of 2018–19.

Working out a person's ATI for the relevant period

Determine the period for which you need to work out the person's ATI (start date and end date).

Worksheet 1a – Working out the start and end date for a person's ATI

You

Dependant1

Dependant2

Dependant3

The start date to work out the person's ATI

1/7/2018

The end date to work out the person's ATI

30/6/2019

Worksheet 1b – Working out a person's ATI for the relevant period

Row

Calculation

You

Dependant1

Dependant2

Dependant3

a

The person's taxable income for the period (excluding any assessable First home super saver released amount). If taxable income is a loss, write 0

$

$

$

$

b

The person's adjusted fringe benefits for the period

$

$

$

$

c

The person's reportable employer superannuation contributions for the period

$

$

$

$

d

The person's deductible personal superannuation contributions for the period

$

$

$

$

e

The person's tax-free government pensions or benefits for the period

$

$

$

$

f

The person's target foreign income for the period

$

$

$

$

g

The person's net financial investment loss for the period

$

$

$

$

h

The person's net rental property loss for the period

$

$

$

$

i

Add all the amounts from rows a to h.

$

$

$

$

j

Child support the person provided to a third party for the period

$

$

$

$

k

Take row j away from row i. This is the person's ATI for the period.

$

$

$

$

Provides information and definitions about dependants and adjusted taxable income.

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